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All Journal The Asian Journal of Technology Management (AJTM) Jurnal Akuntansi Aktual JMM (Jurnal Masyarakat Mandiri) Jurnal Manajemen Strategi dan Aplikasi Bisnis Jurnal Proaksi Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Inspirasi Binsis dan Manajemen Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Proceeding of International Conference on Entrepreneurship (IConEnt) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Renna Magdalena
Universitas Pelita Harapan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Shaping Corporate Water Disclosure: The Role of Board Meetings, Internet Visibility, and Water Policy Renna Magdalena; Noorlailie Soewarno; Isnalita
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 4 (2024): Proceedings of the 4th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

This study focuses on the impact of board meetings on corporate water disclosures, given the moderating influence of internet visibility and water policy. The board meeting is a crucial mechanism in corporate governance, influencing the entity's transparency and sustainability practices. However, this may vary depending on the degree of digitization a company exudes and the relevant policies it adopts regarding internal water management. This research draws on data from firms exhibiting variable levels of internet visibility and water policy stringency to inform analysis of how environmental governance practices, external exposure, and internal policy converge in shaping disclosures relating to water use. Results indicate that the frequency of board meetings positively influences water disclosure; however, this relationship substantially improves when internet visibility is high and when firms have strict water policies. These findings add to the existing literature on corporate governance and environmental transparency and emphasize how relevant external and internal factors are to encourage sustainable performance.
QUALITY CULTURE THROUGH THE IMPLEMENTATION OF MBNQA QUALITY MANAGEMENT AND ITS RELATION TO THE COMPANY’S HUMAN CAPITAL PERFORMANCE Sondakh, Oliandes; Magdalena, Renna
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

This study investigates the relationship between the quality culture fostered by implementing MBNQA quality management and human capital performance in one of Indonesia's largest industrial gas companies. One hundred eight employees with a level of management below that of a manager completed the survey questionnaires. Analyzing the relationship between seven variables of quality culture based on the Malcolm Baldrige Criteria for Performance Excellence, namely Leadership, Strategic Planning, Customer Focus, Measurement, Analysis and Knowledge Management, Focus on Manpower, Process Management, and Results, multiple linear regression techniques were employed. The study hypothesizes a statistically significant relationship between Customer Focus, Measurement Analysis and Knowledge Management, Focus on Human Resources, Process Management and Human Capital Performance. The study's findings suggest that the four quality cultures - Customer Focus, Measurement, Analysis, Knowledge Management, Focus on Human Resources, and Process Management - can be utilized effectively within the context of an industrial gas company to improve Human Capital performance. Few studies have examined the relationship between quality culture and the human capital performance of low-level managerial employees at Indonesia Gas Company, so the results are significant.
EDUCATION AND SOCIALIZATION OF PSAK 72 AND ITS AUDIT PROCEDURE IMPLICATIONS THROUGH FREE NATIONAL WEBINAR Magdalena, Renna; Sihombing, Tanggor; Karyawati, Golrida; Risty, Illyona; Herbert, Go George; Tjahjono, Josephine Kurniawati
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

Auditing is essential in ensuring the appropriateness of financial reports, the accuracy of company operations, and compliance with applicable regulations. One of the regulations governing audit procedures is PSAK 72, which establishes the essential steps in recognizing revenue from contracts with customers. Even though it has been published since 2017, implementation of PSAK 72 is mandatory starting in 2020. To help understand the implications and application of PSAK 72, a webinar entitled "PSAK 72 and the Implications of Audit Procedures" was held by the PKM Team. This Webinar will present expert speakers in this field to provide an in-depth understanding of audit procedures related to PSAK 72.This Webinar aims to help accounting professionals and auditors develop their knowledge and skills in facing fast and dynamic changes in the business environment. In this way, risks related to compliance can be reduced, and audit quality can be improved, thereby increasing stakeholder confidence in the reported financial information.Participation in the Webinar reflected high enthusiasm, with the number of participants increasing as the session progressed. The evaluation was conducted through an online survey, which showed that participants agreed that this Webinar provided significant benefits for their future. Furthermore, the survey results show that the objectives of this Webinar were well achieved, as reflected by the high level of agreement in the questionnaire. Thus, this Webinar provides an in-depth understanding of PSAK 72 and its audit procedures and meets participants' needs to increase professionalism and quality in accounting and audit practices amidst continuously developing business dynamics.
IMPROVING CAROLUS SURABAYA HIGH SCHOOL STUDENTS' UNDERSTANDING OF THE ACCOUNTANT PROFESSION USING GAMIFICATION TEACHING METHODS Magdalena, Renna; Risty, Ilyona; Herbert, Go George; Tjahjono, Josephine Kurniawati; Evangeline, Angela; Mandy, Mandy
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

Lecturers and students from the Faculty of Economics and Business, Pelita Harapan University, carried out this service activity. Sharing knowledge and learning from each other has become the responsibility of people fortunate enough to receive higher education. Understanding the role of an accountant is very important for students who will later study at a university. This service is carried out using the concept of gamification. Gamification in learning is an approach that combines game elements into the learning context to increase student engagement, motivation, and understanding. This approach uses rewards, achievements, competitions, and challenges to spark interest and drive for learning. By implementing gamification in learning, high school students will understand the material better.
LITERASI KEUANGAN UNTUK MEMBANGUN KEMANDIRIAN FINANSIAL: PENGENALAN ANALISIS TEKNIKAL DASAR UNTUK SISWA SMA Renna Magdalena; Ilyona Risty; Go George Herbert; Josephine Kurniawati Tjahjono; Mandy Mandy; Daud Rexy
JMM (Jurnal Masyarakat Mandiri) Vol 9, No 1 (2025): Februari
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v9i1.27818

Abstract

Abstrak: Literasi keuangan merupakan keterampilan esensial untuk membangun kemandirian finansial generasi muda. Pengabdian masyarakat ini bertujuan untuk meningkatkan literasi keuangan dan keterampilan dasar akuntansi siswa kelas X SMA di Sidoarjo, dengan fokus pada analisis teknikal di pasar trading. Kegiatan dilakukan melalui lokakarya interaktif satu hari yang mencakup ceramah, simulasi trading menggunakan aplikasi MT4, dan diskusi kelompok tentang studi kasus nyata. Peserta kegiatan adalah 50 siswa SMA kelas X. Evaluasi dilakukan dengan metode kuis pre-test dan post-test, menunjukkan peningkatan pemahaman siswa dari rata-rata 38% sebelum kegiatan menjadi 84% setelah kegiatan. Hasil evaluasi ini mengindikasikan peningkatan signifikan dalam literasi keuangan siswa, mencakup penggunaan aplikasi trading, analisis teknikal, dan prinsip dasar akuntansi.Abstract: Financial literacy is an essential skill for building the financial independence of younger generations. This community service program aimed to enhance the financial literacy and basic accounting skills of 10th-grade high school students in Sidoarjo, with a specific focus on technical analysis in trading markets. The activity was conducted through a one-day interactive workshop comprising lectures, trading simulations using the MT4 application, and group discussions on real-world case studies. A total of 50 10th-grade high school students participated in the program. Evaluation was conducted using pre-test and post-test quizzes, which demonstrated an increase in students' understanding from an average of 38% before the activity to 84% afterward. These results indicate significant improvements in students' financial literacy, including the use of trading applications, technical analysis, and basic accounting principles.
THE INFLUENCE OF CEO EX-AUDITOR BACKGROUND, CEO EXPERT POWER, AND CEO OWNERSHIP POWER ON FINANCIAL STATEMENT READABILITY Renna Magdalena; Oliandes Sondakh; Chavella Janice Davalin Wijaya
Proceeding National Conference Business, Management, and Accounting (NCBMA) 8th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

This study examines the influence of three CEO characteristics—prior experience as an auditor (Ex-Auditor), expert power, and ownership power—on the readability of financial statements in the banking sector in Indonesia. The sample includes 42 banks listed on the Indonesia Stock Exchange (IDX), observed over four years from 2020 to 2023, resulting in 168 firm-year observations. Purposive sampling was used to select firms that disclosed relevant CEO information and published financial statements in English. Readability was assessed using the Gunning Fog Index, which was explicitly applied to the narrative disclosures in the notes and financial statements. Results from multiple linear regression analysis show that CEO Ex-Auditor experience and CEO Expert Power significantly and positively affect financial statement readability. In contrast, CEO Ownership Power does not exhibit a vital influence. These findings underscore the role of experience-based leadership in enhancing the clarity and transparency of corporate financial disclosures.
MENYIAPKAN GENERASI EMAS: STRATEGI MEMILIH JURUSAN KULIAH DI ERA REVOLUSI INDUSTRI 5.0 Renna Magdalena; Tanggor Sihombing; Ilyona Risty; Junika Halawa
Proceeding National Conference Business, Management, and Accounting (NCBMA) 8th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

Revolusi Industri 5.0 menghadirkan tantangan dan peluang baru bagi generasi muda, menuntut keterampilan yang tidak hanya berbasis teknologi tetapi juga analisis data, kecerdasan buatan, dan keberlanjutan bisnis. Dalam konteks ini, jurusan Akuntansi memainkan peran krusial sebagai fondasi utama dalam pengelolaan keuangan, pengambilan keputusan bisnis yang berbasis data, serta tata kelola perusahaan yang berkelanjutan. Webinar ini akan membahas bagaimana pelajar SMA dapat memilih jurusan kuliah yang tidak hanya relevan dengan perkembangan zaman tetapi juga memiliki prospek karier yang luas dan strategis. Akuntansi tidak lagi sekadar mencatat angka, tetapi menjadi pusat inovasi dalam bisnis dan keuangan digital. Dengan strategi yang tepat, generasi emas Indonesia dapat menjadi pelaku utama dalam era industri yang semakin dinamis. Keikutsertaan dalam Webinar ini menunjukkan antusiasme yang cukup tinggi, dengan jumlah peserta yang terus bertambah seiring berjalannya sesi. Evaluasi dilakukan melalui survei daring, yang menunjukkan bahwa peserta setuju bahwa Webinar ini memberikan manfaat yang signifikan untuk membantu memilih jurusan saat kuliah nanti yang tepat, sesuai minat, bakat, dan tujuan karir mereka. Lebih lanjut, hasil survei menunjukkan bahwa tujuan Webinar ini tercapai dengan baik, sebagaimana tercermin dari cukup tingginya tingkat persetujuan dalam kuesioner. Dengan demikian, Webinar ini memberikan pemahaman yang mendalam tentang tips dalam memilih jurusan yang memiiki prospek kerja dalam era saat ini.
TAX LITERACY AND SOCIAL ENVIRONMENT : INFLUENCING TAX AWARENESS IN SURABAYA'S GENERATION Z Magdalena, Renna; Dendeng, Renaya Kezia; Mandy, Mandy; Prasetya, Daud Rexy Eka
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4497

Abstract

This study evaluates the influence of tax literacy and social environment on tax awareness among Generation Z in Surabaya, Indonesia, using a sample of 200 individuals. A quantitative methodology was applied with data collected through face-to-face surveys using a questionnaire designed to measure tax literacy, perceptions of the social environment, and tax awareness. Analysis using linear regression shows that tax literacy has a significant and dominant influence on tax awareness, while the social environment also contributes positively but with a lower intensity. These results suggest the importance of integrating tax literacy and social environment support in public policy and education programs to enhance tax awareness in future generations. These findings are relevant for policymakers and educational institutions in designing effective strategies to strengthen tax compliance among the youth.
TAX COMPLIANCE AND MORAL ETHICS DIFFERENCES ACROSS BABY BOOMER II, GENERATION X, MILLENNIALS AND GENERATION Z Garing, Dealova Ninditia Evelin; Evangeline, Angela; Nathanael, Kensi Isa; Magdalena, Renna
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4498

Abstract

This study aims to analyze the differences in tax compliance and tax morality ethics among generations in Indonesia, involving four generational groups: Baby Boomer II, Generation X, Millennials, and Generation Z. The methodology used is quantitative with a survey approach, utilizing questionnaires distributed in Jakarta, Surabaya, and Bekasi. The main findings indicate significant differences in tax compliance and tax morality ethics across generations, where Generation X shows the highest tax compliance and Generation Z has the lowest tax morality ethics. This research provides insights for the government to design more effective tax policies tailored to generational characteristics.
THE IMPACT OF INTANGIBLE ASSETS ON FINANCIAL PERFORMANCE : THE MODERATING ROLE OF AUDIT STATUS IN LISTED SPORTS CLUBS WORLDWIDE Herbert, Go George; Magdalena, Renna; Wijaya, Chavella Janice Davalin; Emanuel, Christian
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4819

Abstract

This research investigates the impact of intangible assets within the context of the financial performance of the sports clubs quoted on the stock market worldwide, focusing on the moderating effect of the audit status. Concerning financial performance, this study uses Tobin's Q. It assesses whether or not intangible assets that include brand equity, fan bases, control over players, and ownership of media rights are relevant for increasing the value of the market and the stability of the club. Reviewing a sample of 310 data of sports clubs covering a period of 2014 to 2023, the study introduces the audit status as a moderating variable, postulating that it is likely that high audit status will increase the validity of firm financial report information. The research results show a significant positive impact between intangible assets and firm financial performance. Besides, audit status moderated this relationship, whereby clubs with higher audit status achieved better financial performance due to raised audit integrity and investor prerequisite greater transparency. These findings emphasize the importance of intangible assets and audit status in improving the financial performance of the sports clubs and provide a better understanding of the management, the investors, and the auditors in the sports industry.
Co-Authors Albert Irawan Chavella Janice Davalin Wijaya Daud Rexy David Welson Susanto Dendeng, Renaya Kezia Edward Melvin Gandakusuma Emanuel, Christian Evangeline, Angela Felicia Juliani Leliga Garing, Dealova Ninditia Evelin Gloria Mariana Kristanti Harjanto Go George Herbert Go George Herbert Halawa, Junika Hananiel Mennoverdi Gunawan Herbert, Go George Ilyona Risty Isnalita Isnalita Isnalita, Isnalita Jessica Jaury Josephine Kurniawati Tjahjono Josephine Kurniawati Tjahjono Josephine Kurniawati Tjahjono Junika Halawa Karyawati, Golrida Kathleen Feliciana Lantemona Mandy Mandy Mandy, Mandy Nathanael, Kensi Isa Noorlailie Soewarno Oliandes Sondakh Oliandes Sondakh Oliandes Sondakh Oliandes Sondakh, Oliandes Prasetya, Daud Rexy Eka R. Bernardinus Chrisdianto Risty, Illyona Sihombing, Tanggor Susanto, David Welson Tjahjono, Josephine Kurniawati Tjiptohadi Sawarjuwono Wijaya, Chavella Janice Davalin